There is a Board of Physicians Fund. The Board may set reasonable fees for the issuance and renewal of licenses and its other services provided to applicants or licensees. The fees charged shall be set to generate sufficient funds to approximate the cost of maintaining the Board, the license programs under this title and Title 15 of this article, and the other services it provides to applicants and licensees, including the cost of providing a rehabilitation program under § 14–401.1(g) of this title. Funds to cover the compensation and expenses of the Board members shall be generated by fees set under this section. A fee collected under this section, this title, or Title 15 of this article shall be used to cover the actual documented direct and indirect costs of fulfilling the statutory and regulatory duties of the Board established under this title and Title 15 of this article for the practitioner type of the applicant or licensee from whom the fee was collected. The Board shall pay all fees collected under this title to the Comptroller of the State. In fiscal year 2023 and each fiscal year thereafter, if the Department does not implement a permanent funding structure under § 24–1702(b)(1) of the Health – General Article and the Governor does not include in the State budget at least $400,000 for the operation of the Maryland Loan Assistance Repayment Program for Physicians and Physician Assistants under Title 24, Subtitle 17 of the Health – General Article, as administered by the Department, the Comptroller shall distribute: $400,000 of the fees received from the Board to the Department to be used to make grants under the Maryland Loan Assistance Repayment Program for Physicians and Physician Assistants under Title 24, Subtitle 17 of the Health – General Article to physicians and physician assistants engaged in primary care or to medical residents specializing in primary care who agree to practice for at least 2 years as primary care physicians in a geographic area of the State that has been designated by the Secretary as being medically underserved; and The balance of the fees to the Board of Physicians Fund. If the Governor includes in the State budget at least the amount specified in paragraph (1) of this subsection for the operation of the Maryland Loan Assistance Repayment Program for Physicians and Physician Assistants under Title 24, Subtitle 17 of the Health – General Article, as administered by the Department, the Comptroller shall distribute the fees to the Board of Physicians Fund. The Fund shall be used exclusively to cover the actual documented direct and indirect costs of fulfilling the statutory and regulatory duties of the Board as provided by this title. For fiscal year 2027 only, $2,000,000 of the Fund balance may be used to support the programs in the Office of Population Health Improvement within the Department. The Fund is a continuing, nonlapsing fund, not subject to § 7–302 of the State Finance and Procurement Article. Any unspent portions of the Fund may not be transferred or revert to the General Fund of the State, but shall remain in the Fund to be used for the purposes specified in this title. Interest or other income earned on the investment of money in the Fund shall be paid into the Fund. No other State money may be used to support the Fund. In addition to the requirements of subsection (e) of this section, the Board shall fund the budget of the Rehabilitation Program with fees set, collected, and distributed to the Fund under this title. The chair of the Board or the designee of the chair shall administer the Fund. Money in the Fund may be expended only for any lawful purpose authorized by this title. The Legislative Auditor shall audit the accounts and transactions of the Fund as provided in § 2–1220 of the State Government Article.